One of my client mistakenly paid IGST and filed GSTR3B and GSTR1, Later it is found that he need to pay CGST & SGST. So he uploaded credit note and uploaded same invoice again by paying CGST and SGST. Since there is no sales after that he is not able to adjust IGST balance of the credit note. Please let me know can he claim refund under section 77.
4 Replies
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 23 November 2021
You will have to file a refund application
Akshay Bhat
(Tax Consultant)
(20 Points)
Replied 23 November 2021
Can you guide me.. Which option should I Select under refund??
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Refund of Excess Balance in Electronic Cash Ledger |
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Refund of ITC on Export of Goods & Services without Payment of Tax |
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On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) |
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Refund on account of ITC accumulated due to Inverted Tax Structure |
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On account of Refund by Recipient of deemed export |
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Refund on account of Supplies to SEZ unit/ SEZ Developer (with payment of tax) |
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Export of services with payment of tax |
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Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa |
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On account of Refund by Supplier of deemed export |
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Any other (specify) |
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Excess payment of tax |
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On Account of Assessment/Provisional Assessment/Appeal/Any other order |
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 23 November 2021
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa.
Akshay Bhat
(Tax Consultant)
(20 Points)
Replied 23 November 2021
I have tried that. But is asking to upload - Upload document details of The supplies having change in POS. But in my case there will not be any change in POS and it is also asking for order number.
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